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IRC Handout August 18, 2021

FY 2021 TC Changes

FY 2021 TC Additions:

A252 To record the net amount of Agency or guaranteed principal received in excess of the amount of principal 

repaid to the Bureau of the Fiscal Service by FFB. This TC is for Federal Financing Bank (FFB) use only.

Budgetary Entry 

Debit 412250 Federal Financing Bank (FFB) – Net Principal Payments 

Credit 445000 Unapportioned – Unexpired Authority 

Proprietary Entry 

None

Justification: To show new USSGL account 412250 being used when FFB has amounts in excess of the 

principal repaid to the Bureau of the Fiscal Service.

A253 To record the net amount of Agency or guaranteed principal received in deficit of the amount of principal 

repaid to the Bureau of the Fiscal Service by FFB. This TC is for Federal Financing Bank (FFB) use only.

Budgetary Entry 

Debit 445000 Unapportioned – Unexpired Authority

 Credit 412250 Federal Financing Bank (FFB) – Net Principal Payments 

Proprietary Entry 

None

Justification: To show new USSGL account 412250 being used when FFB has amounts in deficit of the 

principal repaid to the Bureau of the Fiscal Service.

D103 To record the removal of unfilled customer orders without advance related to a corresponding downward 

adjustment of prior-year obligations.

Comment: USSGL accounts that reference this transaction: D102, D110, D120, D134, and D618

Budgetary Entry

Debit 465000 Allotments – Expired Authority

 Credit 422100 Unfilled Customer Orders Without Advance

Justification: To show the removal of USSGL account 422100 when related to downward adjustment of prior-year 

obligations.
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IRC Handout August 18, 2021

FY 2021 TC Modifications:

A474 To record in the receiving agency the transfer-in of current-year authority or prior-year balances previously 

anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the 

transfer is derived from appropriated receipts.

Comment: Trust and special funds credit USSGL account 575500 to transfer appropriated receipts. 

Transfer partner must use USSGL TC-A478. Refer to conventions and limitations listed on 

the cover sheet at the beginning of this section.

Budgetary Entry

Debit 417000 Transfers - Current-Year Authority

Debit 417500 Allocation Transfers of Current-Year Authority for Non-Invested Accounts

Debit 419000 Transfers - Prior-Year Balances

Debit 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose

 Debit 423100 Unfilled Customer Orders With Advance - Transferred

 Credit 416000 Anticipated Transfers - Current-Year Authority

 Credit 418000 Anticipated Transfers - Prior-Year Balances

 Credit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative Change 

of Purpose

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

 Justification: To record USSGL account 423100 as a transfer in. 

A478 To record in the transferring agency the transfer-out of current-year authority or prior-year balances 

previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the 

source of the transfer is derived from appropriated receipts.

Comment: Trust and special funds debit USSGL account 576500 to transfer appropriated receipts. 

Transfer partner must use USSGL TC-A474. Refer to conventions and limitations listed on 

the cover sheet at the beginning of this section.

Budgetary Entry

Debit 416000 Anticipated Transfers - Current-Year Authority

Debit 418000 Anticipated Transfers - Prior-Year Balances

Debit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

 Credit 417000 Transfers - Current-Year Authority

 Credit 417500 Allocation Transfers of Current-Year Authority for Non-Invested Accounts

 Credit 419000 Transfers - Prior-Year Balances

 Credit 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose

 Credit 423100 Unfilled Customer Orders With Advance - Transferred

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

 

 Justification: To record USSGL account 423100 as a transfer out.
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IRC Handout August 18, 2021

B408 To reclassify payable schedules for disbursements to "in-transit" until the payment schedule is confirmed.

Budgetary Entry

None

Proprietary Entry

Debit 211000 Accounts Payable

Debit 211200 Accounts Payable for Federal Government Sponsored Enterprise

Debit 213000 Contract Holdbacks

 Debit 214000 Accrued Interest Payable – Not Otherwise Classified

Debit 216000 Entitlement Benefits Due and Payable

Debit 219000 Other Liabilities With Related Budgetary Obligations

Debit 220000 Liability for Unpaid Insurance Claims

Debit 221000 Accrued Funded Payroll and Leave

Debit 221100 Withholdings Payable

Debit 221300 Employer Contributions and Payroll Taxes Payable

Debit 221500 Other Post Employment Benefits Due and Payable

Debit 294000 Capital Lease Liability

 Credit 212000 Disbursements in Transit

Justification: USSGL account 214000 is being added so that entities can record accrued interest in a vendor 

 Payment when using Treasury Direct Disbursing. 
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IRC Handout August 18, 2021

C646 To record the sale or disposition of assets other than personal properties and investments.

Comment: If a receivable had been previously established, see USSGL TC-C647. Also post USSGL TCA122 if authority was previously anticipated and apportioned or USSGL TC-A123 if 

authority was previously anticipated in programs exempt from apportionment.

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

Debit 427700 Other Actual Collections - Federal/Non-Federal Exception Sources

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 407000 Anticipated Collections From Federal Sources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 151900 Operating Materials and Supplies - Allowance

Debit 152900 Inventory - Allowance

Debit 154900 Forfeited Property - Allowance

Debit 156900 Commodities - Allowance

Debit 159900 Other Related Property - Allowance

Debit 171900 Accumulated Depreciation on Improvements to Land

Debit 173900 Accumulated Depreciation on Buildings, Improvements, and Renovations

Debit 174900 Accumulated Depreciation on Other Structures and Facilities

Debit 650000 Cost of Goods Sold

Debit 721000 Losses on Disposition of Assets - Other

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 154100 Forfeited Property Held for Sale

 Credit 156100 Commodities Held Under Price Support and Stabilization Support Programs

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 510000 Revenue From Goods Sold

 Credit 711000 Gains on Disposition of Assets - Other

 Justification: Add the also post to the comments in order to draw entity attention. This change is for FY 

 2021 only.
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IRC Handout August 18, 2021

C648 To record a receivable from another federal entity for the sale or disposition of assets other than personal 

properties and investments.

Comment: For the liquidation of the receivable, see USSGL TC C647. Also post USSGL TC-A122 if 

authority was previously anticipated and apportioned or USSGL TC-A123 if authority was 

previously anticipated in programs exempt from apportionment.

Budgetary Entry

Debit 428700 Other Federal Receivables

 Credit 407000 Anticipated Collections From Federal Sources

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 151900 Operating Materials and Supplies - Allowance

Debit 152900 Inventory - Allowance

Debit 154900 Forfeited Property - Allowance

Debit 156900 Commodities - Allowance

Debit 159900 Other Related Property - Allowance

Debit 171900 Accumulated Depreciation on Improvements to Land

Debit 173900 Accumulated Depreciation on Buildings, Improvements, and Renovations

Debit 174900 Accumulated Depreciation on Other Structures and Facilities

Debit 181900 Accumulated Depreciation on Assets Under Capital Lease

Debit 182900 Accumulated Amortization on Leasehold Improvements

Debit 189900 Accumulated Depreciation on Other General Property, Plant, and Equipment

Debit 650000 Cost of Goods Sold

Debit 721000 Losses on Disposition of Assets - Other

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 154100 Forfeited Property Held for Sale

 Credit 156100 Commodities Held Under Price Support and Stabilization Support Programs

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 510000 Revenue From Goods Sold

 Credit 711000 Gains on Disposition of Assets – Other

Justification: Add the also post to the comments in order to draw entity attention. This change is for FY 

 2021 only.
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IRC Handout August 18, 2021

D102 To record a downward adjustment to prior-year unpaid delivered orders and to reduce the liability when the 

adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority 

has expired.

Comment: Prior-year adjustments are used only in year 2 and later. Also post USSGL TC-D103 if the 

downward adjustment is associated with reimbursable obligations in an expired expenditure 

account. Reverse USSGL TC-B134 for direct appropriations. For a prior-period adjustment 

(USSGL account 740000 or 740100), see USSGL TC's D306, D308, D310, and D312.

Reference: USSGL implementation guidance; Prior-Period Adjustments

Budgetary Entry

Debit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, 

Recoveries

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 211000 Accounts Payable

Debit 213000 Contract Holdbacks

Debit 214000 Accrued Interest Payable - Not Otherwise Classified

Debit 214100 Accrued Interest Payable - Loans

Debit 214200 Accrued Interest Payable - Debt

Debit 216000 Entitlement Benefits Due and Payable

Debit 219000 Other Liabilities With Related Budgetary Obligations

Debit 219100 Liability for Employer Benefits and Claims Incurred but Not Reported

Debit 221000 Accrued Funded Payroll and Leave

Debit 221100 Withholdings Payable

Debit 221300 Employer Contributions and Payroll Taxes Payable

Debit 221500 Other Post Employment Benefits Due and Payable

Debit 221600 Pension Benefits Due and Payable to Beneficiaries

Debit 221700 Benefit Premiums Payable to Carriers

Debit 221800 Life Insurance Benefits Due and Payable to Beneficiaries

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 156100 Commodities Held Under Price Support and Stabilization Support Programs

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 199000 Other Assets

 Credit 610000 Operating Expenses/Program Costs
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IRC Handout August 18, 2021

 Credit 640000 Benefit Expense

 Credit 650000 Cost of Goods Sold

 Credit 690000 Non-Production Costs

Justification: Add the also post to new USSGL TC-D103.
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IRC Handout August 18, 2021

D110 To record a downward adjustment to prior-year unpaid delivered orders and to reduce the related liability 

when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The 

authority has not expired.

Comment: Prior-year adjustments are used only in year 2 and later. The offset to all downward 

adjustments to undelivered orders is anticipated recoveries. If such a transaction causes an 

abnormal credit balance, approval by the Office of Management and Budget for use of 

resources is required. If anticipated accounts are not used, credit USSGL account 445000 or 

462000. Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TC-A123 if authority was previously anticipated in programs exempt from 

apportionment. Also post USSGL TC-D103 if the downward adjustment is associated with 

reimbursable obligations in an expired expenditure account. Reverse USSGL TC-B134 for 

direct appropriations. For a prior-period adjustment (USSGL account 740000 or 740100), see 

USSGL TCs D306, D308, D310, and D312.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide; Prior-Period 

Adjustments

Budgetary Entry

Debit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, 

Recoveries

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 211000 Accounts Payable

Debit 213000 Contract Holdbacks

Debit 214000 Accrued Interest Payable - Not Otherwise Classified

Debit 214100 Accrued Interest Payable - Loans

Debit 214200 Accrued Interest Payable - Debt

Debit 216000 Entitlement Benefits Due and Payable

Debit 219000 Other Liabilities With Related Budgetary Obligations

Debit 219100 Liability for Employer Benefits and Claims Incurred but Not Reported

Debit 221000 Accrued Funded Payroll and Leave

Debit 221100 Withholdings Payable

Debit 221300 Employer Contributions and Payroll Taxes Payable

Debit 221500 Other Post Employment Benefits Due and Payable

Debit 221600 Pension Benefits Due and Payable to Beneficiaries

Debit 221700 Benefit Premiums Payable to Carriers

Debit 221800 Life Insurance Benefits Due and Payable to Beneficiaries

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 156100 Commodities Held Under Price Support and Stabilization Support Programs

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land
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IRC Handout August 18, 2021

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 199000 Other Assets

 Credit 610000 Operating Expenses/Program Costs

 Credit 640000 Benefit Expense

 Credit 690000 Non-Production Costs

 Justification: Add the also post to new USSGL TC-D103.

D120 To record a downward adjustment to unpaid prior-year undelivered orders.

Comment: Prior-year adjustments are used only in year 2 and later. The goods, services, or invoices have 

not been received. Record USSGL account 465000 if the authority has expired. If an amount 

was originally obligated against indefinite borrowing authority, then post TC D-138. Also 

post USSGL TC A122 if authority was previously anticipated and apportioned or USSGL TC 

A123 if authority was previously anticipated in programs exempt from apportionment. Also 

post USSGL TC D103 if the downward adjustment is associated with reimbursable 

obligations in an expired expenditure account.

Reference: USSGL implementation guidance; Upward and Downward Adjustments to Expired 

Appropriations

Budgetary Entry

Debit 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders -

Obligations, Recoveries

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned Authority

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

None

 Justification: Account 431000 estimates downward adjustments of prior-year obligations anticipated for 

 recovery in the current fiscal year (used in unexpired multi-year or no-year funds). When a downward 

 adjustment to an unpaid prior-year undelivered order or a downward adjustment for a refund received from a 

 prior-year paid delivered order (on unexpired multi-year or no year funds) is realized, entities typically have 

 previously anticipated that recovery and should record the downward adjustment against the anticipated 

 recovery account (USSGL 431000). USSGL account 461000 is being removed because you must 

 reapportion when you have a downward adjustment. 
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IRC Handout August 18, 2021

D134 To record the delivery of goods and services ordered in a prior-year and accrue a liability. Expended 

authority is less than the original obligation and the authority is not expired.

Comment: The offset to downward adjustments to undelivered orders is anticipated recoveries. If such a 

transaction causes an abnormal credit balance, the Office of Management and Budget's 

approval for use of resources is required. When anticipated accounts are not used, credit 

USSGL account 445000 or credit USSGL account 462000 if funds are exempt from 

apportionment. Also post USSGL TC-B134 if funded by a direct appropriation. Also post 

USSGL TC-A122 if recoveries were previously anticipated and apportioned or USSGL TCA123 if recoveries were previously anticipated in programs exempt from apportionment.

Also post USSGL TC-D103 if the downward adjustment is associated with reimbursable 

obligations in an expired expenditure account. The payroll and related benefit liabilities in 

this transaction are only for work-in-process. For other payroll-related transactions, see 

USSGL TCs-E104 through E117. Also post USSGL TCs G120, G122, and G124 to track 

purchases.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

Debit 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders -

Obligations, Recoveries

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152500 Inventory - Raw Materials

Debit 152600 Inventory - Work-in-Process

Debit 152700 Inventory - Finished Goods

Debit 156100 Commodities Held Under Price Support and Stabilization Support Programs

Debit 157100 Stockpile Materials Held in Reserve

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 199000 Other Assets

Debit 610000 Operating Expenses/Program Costs

Debit 640000 Benefit Expense

Debit 690000 Non-Production Costs

 Credit 211000 Accounts Payable

 Credit 213000 Contract Holdbacks
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IRC Handout August 18, 2021

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 214100 Accrued Interest Payable - Loans

 Credit 214200 Accrued Interest Payable - Debt

 Credit 216000 Entitlement Benefits Due and Payable

 Credit 219000 Other Liabilities With Related Budgetary Obligations

 Credit 219100 Liability for Employer Benefits and Claims Incurred but Not Reported

 Credit 220000 Liability for Unpaid Insurance Claims

 Credit 221000 Accrued Funded Payroll and Leave

 Credit 221100 Withholdings Payable

 Credit 221300 Employer Contributions and Payroll Taxes Payable

 Credit 221500 Other Post Employment Benefits Due and Payable

 Credit 221600 Pension Benefits Due and Payable to Beneficiaries

 Credit 221700 Benefit Premiums Payable to Carriers

 Credit 221800 Life Insurance Benefits Due and Payable to Beneficiaries

 

 Justification: Add the also post to new USSGL TC-D103. 

D618 To record a gain on prior-year unpaid obligations due to fluctuation of foreign currency exchange rates on a 

non-monetary transaction, where excess obligations of a prior-year are adjusted downward due to the rate 

variance at the time of disbursement.

Comment: Prior-year adjustments are used only in year 2 or later. Record USSGL account 465000 if the 

authority has expired. Also post reverse to USSGL TC B134 for direct appropriations. Also 

post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL 

TC-A123 if authority was previously anticipated in programs exempt from apportionment. 

Also post USSGL TC D103 if the downward adjustment is associated with reimbursable 

obligations in an expired expenditure account. Post this transaction immediately preceding 

disbursement (USSGL TC B110).

Budgetary Entry

Debit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, 

Recoveries

 Credit 445000 Unapportioned Authority

 Credit 451000 Apportionments

 Credit 461000 Allotments - Realized Resources

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 211000 Accounts Payable

 Credit 719000 Other Gains

Justification: Add the also post to new USSGL TC-D103. USSGL account 461000 is being removed 

 because you must reapportion when you have a downward adjustment.
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IRC Handout August 18, 2021

FY 2021 TC Deletions:

A552 To record in the transferring agency the transfer-out of unfilled customer orders with advance.

Reference: USSGL implementation guidance; Transfer of USSGL Account 422500

Budgetary Entry

Debit 419500 Transfer of Obligated Balances

 Credit 423100 Unfilled Customer Orders With Advance - Transferred

Proprietary Entry

None

Justification: USSGL account 423100 can not be part of obligated balances because it has already been 

collected.

A554 To record in the receiving agency the actual transfer-in unfilled customer orders with advance.

Reference: USSGL implementation guidance; Transfer of USSGL Account 422500

Budgetary Entry

Debit 423100 Unfilled Customer Orders With Advance - Transferred

 Credit 419500 Transfer of Obligated Balances

Proprietary Entry

None

Justification: USSGL account 423100 can not be part of obligated balances because it has already been 

collected.
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IRC Handout August 18, 2021

FY 2022 TC Modification for discussion:

C615 To record the disposition of general property, plant and equipment that was permanently 

removed. 

Comment: Also post USSGL TC-E509 to move Fund Balance With Treasury to a Clearing Account. This 

entry should be recorded by reporting entities that have legal authority to keep sales proceeds from selling 

General Property, Plant and Equipment Permanently removed. If reporting entities do not have the legal 

authority to keep sales proceeds, they must deposit the proceeds to a Treasury General Fund receipt account and 

follow the accounting requirements for General Fund receipt accounts.

Reference: USSGL Implementation Guidance; FASAB Technical Release 14: "Implementation Guidance 

on the Accounting for the Disposal of General Property, Plant, & Equipment"; USSGL scenario “General 

Fund Receipt Account Scenario 5 – Non-Custodial Statement of Collections of Proceeds from Disposition 

of Personal Property”

Budgetary Entry

Debit 426600 Other Actual Business Type Collections from Nonfederal Sources

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury 

Debit 721000 Losses on Disposition of Assets - Other 

 Credit 199500 General Property, Plant, and Equipment Permanently Removed but Not Yet Disposed 

 Credit 711000 Gains on Disposition of Assets - Other